Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/305512 
Year of Publication: 
2024
Series/Report no.: 
CESifo Working Paper No. 11270
Publisher: 
CESifo GmbH, Munich
Abstract: 
Can the provision of public goods strengthen the fiscal capacity of governments in developing countries and move them toward an equilibrium of widespread tax compliance? We present evidence of the impact of local public infrastructure on tax compliance, leveraging a large public investment experiment and individual property tax records from Mexico City. Despite the salience and large effects of these investments on access to infrastructure, property values, and local economic development, we find no changes in property tax compliance and can rule out even small increases. These null effects persist even when taxpayers are reminded about the tax-benefit link.
Subjects: 
tax compliance
public goods
infrastructure
development
JEL: 
H71
O23
H41
Document Type: 
Working Paper
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